COLLECTOR OF CENTRAL EXCISE, CALCUTTA versus MULTIPLE FABRICS PVT. LTD. ETC.

COLLECTOR OF CENTRAL EXCISE, CALCUTTA versus MULTIPLE FABRICS PVT. LTD. ETC.

Goods not covered by Item 22 (man-made fabrics) because of the manufacturing process and high proportion of P.V.C.; hence, residuary Item 68 applies.

Parties
Appellant: Collector of Central Excise, Calcutta; Respondent: Multiple Fabrics Pvt. Ltd. etc.
Jurisdiction
India
Judgment Date
28 April 1987
Procedural Posture
Civil Appeal / Appeal From Customs, Excise & Gold (control) Appellate Tribunal
Outcome
Appeals dismissed
Legal Topics
Excise Duty Classification, Interpretation of Excise Tariff Items
Taxation Excise Excise Duty Classification Interpretation of Excise Tariff Items

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Parties

Collector of Central Excise, Calcutta

Appellant

Multiple Fabrics Pvt. Ltd. etc.

Respondent

Procedural Posture

Civil Appeal / Appeal From Customs, Excise & Gold (control) Appellate Tribunal

Legal Issues

  1. 1 Whether P.V.C. Conveyor Belting falls under Item 22 (man-made fabrics) or Item 68 (residuary) of the Central Excise Tariff for purposes of excise duty

Ratio Decidendi

Goods not covered by Item 22 (man-made fabrics) because of the manufacturing process and high proportion of P.V.C.; hence, residuary Item 68 applies.

Court Disposition

Appeals dismissed

Orders

  • Each respondent entitled to its costs